СОЦІАЛЬНА ВІДОВІДАЛЬНІСТЬ БІЗНЕСУ ТА МЕНЕДЖМЕНТУ: КЛАСИФІКАЦІЯ ФОРМ ТА ДЕТЕРМІНАНТИ ФОРМУВАННЯ

Abstract

In modern society, the issue of social responsibility of business owners and company managers is essential both at the level of individual enterprises and at the level of society as a whole. It manifests both in economic and non-economic interests of business entities and the state. The origin of the problem of social responsibility of business owners and company managers and its evolution is analyzed in the article. The main possible criteria for classifying the forms of social responsibility of business in modern conditions are systematically defined. According to the criterion of the origin of social responsibility of business, such forms as "automatic", "competitive forced", "state-forced " responsibility are defined. By the sphere of distribution (focus) the internal and external forms of social responsibility of business are justified. According to the nature of social responsibility of business the forms of "forced (necessary)" and "sincere (voluntary)" social responsibility are selected. In fact, the "sincere (voluntary)" can be interpreted as an additional (non-economic, altruistic) social responsibility of business owners and managers. The relevant features and subject orientation (employees, consumers, state, other subjects) for each of the proposed forms of social responsibility of business are defined. It is shown that the scale and intensity of manifestations, dynamics of social responsibility of business owners and managers are influenced by both internal and external factors. The internal factors, that are formed within the enterprises, include: the potential of the business organization (scale, profitability, etc.); peculiarities of market conditions for doing business (specifics of competition, consumer requirements, etc.); values of business owners and top managers. In the context of external influence, the role of market and economic factors and regulatory instruments, used by the state to ensure a certain level of achievement of social responsibility of business owners and managers, is shown.